Instruction Kit for eForm ADJ

(Memorandum of Appeal)

Table of Contents

About this Document .................................................................................................................... 2

Part I – Law(s) Governing the eForm ......................................................................................... 2
Purpose of the eForm ................................................................................................................................ 3
eForm Number as per Companies Act, 1956 ............................................................................................ 4
Part II – Instructions to fill the eForm........................................................................................ 4
Specific Instructions to fill the eForm ADJ at Field Level ....................................................................... 4
Common Instructions to fill eForm........................................................................................................... 6
Part III - Important Points for Successful Submission ............................................................. 8
Fee Rules................................................................................................................................................... 8
Processing Type ........................................................................................................................................ 8
SRN Generation ........................................................................................................................................ 8
Challan Generation ................................................................................................................................... 9
Email ......................................................................................................................................................... 9
Rejection Code .......................................................................................................................................... 9
Annexure A ............................................................................................................................................. 10

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 Instruction Kit for eForm ADJ
(Memorandum of Appeal)

About this Document

The Instruction Kit has been prepared to help you file eForm with ease. This documents provides
references to law(s) governing the eForms, instructions to fill the eForm at field level and common
instructions to fill all eForms. The document also includes important points to be noted for
successful submission.

User is advised to refer instruction kit specifically prepared for each eForm.

This document is divided into following sections:

Part I – Laws Governing the eForm
Part II – Instructions to fill the eForm
Part III – Important Points for Successful Submission

Click on any section link to refer to the section.

Part I – Law(s) Governing the eForm

Section and Rule Number(s)

eForm ADJ is required to be filed pursuant to section 454(5) of the Companies Act, 2013 and Rule
4(1) of Companies(Adjudication of Penalties) Rules, 2014 which is reproduced for your reference.

Section 454:

(1) The Central Government may, by an order published in the Official Gazette, appoint as many
officers of the Central Government, not below the rank of Registrar, as adjudicating officers for
adjudging penalty under the provisions of this Act in the manner as may be prescribed.

(2) The Central Government shall while appointing adjudicating officers, specify their jurisdiction
in the order under sub-section (1).

(3) The adjudicating officer may, by an order impose the penalty on the company and the officer
who is in default stating any non-compliance or default under the relevant provision of the Act.

(4) The adjudicating officer shall, before imposing any penalty, give a reasonable opportunity of
being heard to such company and the officer who is in default.

(5) Any person aggrieved by an order made by the adjudicating officer under subsection (4) may
prefer an appeal to the Regional Director having jurisdiction in the matter.

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 Instruction Kit for eForm ADJ
(Memorandum of Appeal)

(6) Every appeal under sub-section (5) shall be filed within sixty days from the date on which the
copy of the order made by the adjudicating officer is received by the aggrieved person and shall
be in such form, manner and be accompanied by such fees as may be prescribed.

(7) The Regional Director may, after giving the parties to the appeal an opportunity of being heard,
pass such order as he thinks fit, confirming, modifying or setting aside the order appealed against.
(8)

(i) Where company does not pay the penalty imposed by the adjudicating officer or the
Regional Director within a period of ninety days from the date of the receipt of the copy of
the order, the company shall be punishable with fine which shall not be less than twenty
five thousand rupees but which may extend to five lakh rupees.

(ii) Where an officer of a company who is in default does not pay the penalty within a
period of ninety days from the date of the receipt of the copy of the order, such officer shall
be punishable with imprisonment which may extend to six months or with fine which shall
not be less than twenty-five thousand rupees but which may extend to one lakh rupees, or
with both.

Rule 4(1):

Every appeal against the order of the adjudicating officer passed under sub-section (3) of section
454 shall be filed in writing with the Regional Director having jurisdiction in the matter within
sixty days from the date of receipt of the order of adjudicating officer by the aggrieved party, in
Form No. ADJ setting forth the grounds of appeal and shall be accompanied by a certified copy of
the order against which the appeal is sought:

Provided that where the party is represented by an authorized representative, a copy of such
authorization in favor of the representative and the written consent thereto by such authorized
representative shall also be appended to the appeal:

Provided further that an appeal in Form No. ADJ shall not seek relief(s) therein against more than
one order unless the reliefs prayed for are consequential.

(2) Every appeal filed under this rule shall be accompanied by such fee as provided in the
Companies (Registration Offices and Fees) Rules, 2014.

Purpose of the eForm

An adjudicating officer(s), not below the rank of Registrar, appointed by Central Government can
impose any penalty on the company and the officer who is in default stating any non-compliance
or default under the provisions of the Companies Act, 2013. Person aggrieved by such order may
prefer an appeal to the Regional Director having jurisdiction in the matter by filing eForm ADJ.

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 Instruction Kit for eForm ADJ
(Memorandum of Appeal)

eForm Number as per Companies Act, 1956

This eForm has been introduced in the Companies Act, 2013.

Part II – Instructions to fill the eForm

Specific Instructions to fill the eForm ADJ at Field Level

Instructions to fill the eForm are tabulated below at field level. Only important fields that require
detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.

S. No/ Section Field Name Instructions

Name
1 Category of Appellant Select one of the options from the drop down values
–Company/ Foreign Company/Others.
2 Corporate identity Enter a valid ‘Corporate identity number’ (CIN) or
number (CIN) of Foreign company registration number (FCRN).
company or Foreign
Company registration On clicking the Pre-fill button, system will
number (FCRN) automatically display the name, registered office
address or principal place of business in India and
email ID of the company.

In case there is any change in the email ID, you can

enter the new valid email ID in case of company only
and not in case of others category.
4 (a) Details of Appellant Enter the approved DIN or valid income tax PAN or
passport number of the appellant.

Click the Pre-fill button. On clicking the button,

system will automatically display the name, address,
email ID of the applicant on the basis of DIN entered.

In other cases, all the details of the appellant are

required to be entered.
5 (a) to Details of the respondent Select the details of respondent i.e. adjudicating
(b) officer from the drop down list of ROC names
including others. In case of others selected, user is
required to specify the details of the respondent.
Enter the address of adjudicating officer.

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 Instruction Kit for eForm ADJ
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S. No/ Section Field Name Instructions

Name
6 Section under which Select the section from the dropdown values under
penalty was imposed which penalty was imposed based on which
description of the same shall be auto filled.
7 Penalty imposed Enter the amount for the penalty imposed.
(Amount in Rupees)
8 Reason for Penalty Enter the reason for penalty.
9 Details of imprisonment Enter the details of imprisonment, if any imposed by
(if any) the court / competent authority.
11 SRN of the form specified Enter the relevant or associated referred eForm for
above non-compliance or default for which the adjudicating
officer has issued the penalty order.
16 & Date of issuing certified Enter the date of issue of certified copy of order
17 copy of Penalty order issued by adjudicating officer and system shall auto
fill the due date for filing the appeal.
18 Delay in days Enter the delay in days for filing the order. If there is
delay in filing the appeal then appellant is required to
condone the delay and attach order of the same.
19 Reason for delay in filing Enter the reason for delay in filing the order.
the order
21 Jurisdiction of Regional Select jurisdiction from the drop down list of RDs
Director given.
To be digitally Declaration Select all the check boxes except second in case form
signed by is filed by company or foreign company and select all
check boxes except first in case of filing is being done
by others.

Enter serial number and date of board resolution

where the person is authorized to sign and submit this
eForm and give a declaration.
DSC Ensure the eForm is digitally signed by Authorized
representative in case of a foreign company
/Appellant in case of others and by Director /
Manager / Company Secretary / CEO / CFO in case
of an Indian company.

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 Instruction Kit for eForm ADJ
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S. No/ Section Field Name Instructions

Name
PAN of the Authorized  In case the person digitally signing the eForm is a
representative; or Director - Enter the approved DIN.
DIN/PAN or passport  In case the person digitally signing the eForm is
number of the appellant; appellant - Enter valid DIN/PAN or passport
or DIN of the director; or number.
DIN or PAN of the  Enter valid income-tax PAN number of the
manager or CEO or CFO; authorized representative whose name has been
or registered with Registrar of Companies.
Membership number of  In case the person digitally signing the eForm is
the Company Secretary Company Secretary- Enter valid membership
number.
 DIN/PAN may be specified in case the eForm is
signed by manager or CEO or CFO.
Attachments  Certified copy of the order against which appeal is sought is mandatory in
all cases.
 A copy of authorization in favor of authorized representative and also
written consent of such authorized person is also required to be attached
where party is represented by such authorized person.
 Order of condonation of delay is mandatory in case there is any delay in
filing the order

Any other information can be provided as an optional attachment(s).

Common Instructions to fill eForm

Buttons Particulars
Pre-Fill The Pre-fill button can appear more than once in an eForm.
The button appears next to a field that can be automatically
filled using the MCA database.

Click this button to populate the field.

Note: You are required to be connected to the Internet to use

the Pre-fill functionality.

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 Instruction Kit for eForm ADJ
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Buttons Particulars
Attach Click this document to browse and select a document that
needs to be attached to the eForm. All the attachments
should be scanned in pdf format. You have to click the
attach button corresponding to the document you are making
an attachment.
In case you wish to attach any other document, please click
the optional attach button.
Remove Attachment You can view the attachments added to the eForm in the List
of attachment field.

To remove any attachment from the eForm, select the

attachment in the List of attachment field and click the
Remove attachment button.
Check Form 1. Click the Check Form button after, filling the eForm.
System performs form level validation like checking if
all mandatory fields are filled. System displays the
errors and provides you an opportunity to correct errors.
2. Correct the highlighted errors.
3. Click the Check Form button again and system will
perform form level validation once again. On successful
validations, a message is displayed “Form level pre
scrutiny is successful”.
Note: The Check Form functionality does not require
Internet connectivity.
Modify The Modify button is enabled, after you have checked the
eForm using the Check Form button.

To make changes to the filled and checked form:

1. Click the Modify button.
2. Make the changes to the filled eForm.
3. Click the Check Form button to check the eForm again.

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 Instruction Kit for eForm ADJ
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Buttons Particulars
Pre scrutiny 1. After checking the eForm, click the Prescrutiny button.
System performs some checks and displays errors, if
any.
2. Correct the errors.
3. Click the Prescrutiny button again. If there are no
errors, a message is displayed “No errors found.”

The Prescrutiny functionality requires Internet

Connectivity.
Submit This button is disabled at present.

Part III - Important Points for Successful Submission

Fee Rules
S. Purpose of Normal Fee Additional Logic for Additional Remarks
No the form Fee (Delay Fees
Fee)

Event Date Time limit(days)

for filing
1. Memorandum The #N/A #N/A As per provisions
of Appeal Companies
(Registration
Offices and
Fees) Rules,
2014

Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or
notification issued thereunder.

Processing Type
The eForm will be processed by the office of Regional Director (Non-STP).

SRN Generation
On successful submission of the eForm ADJ, SRN will be generated and shown to the user which
will be used for future correspondence with MCA.

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 Instruction Kit for eForm ADJ
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Challan Generation
On successful submission of the eForm ADJ, Challan will be generated depicting the details of the
fees paid by the user to the Ministry. It is the acknowledgement to the user that the eForm has been
filed.

Email
When an eForm is approved/rejected by the authority concerned, an acknowledgement of the same
along with related documents, if any, is sent to the user in the form of an email to the email id of
the company/appellant. In case email is not possible, printout is generated and sent to the applicant
by regular mail.

Rejection Code
When an eForm is processed by the authority concerned, it may be rejected on the following
grounds:

Rejection
Description
Code
1 Furnish copy of authorization in favor of authorised representative.

2 Furnish copy of condonation of delay.

3 Select appropriate section number under which penalty is imposed.

4 Mention appropriate jurisdiction of Regional Director.

Others In this case the description is entered by Back Office User.

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 Instruction Kit for eForm ADJ
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Annexure A

The Companies (Registration Offices and Fees) Rules, 2014

Application made Other than OPC OPC & Small
& Small company company
(i) By a company having an authorized share
capital of: 2,000 1,000
a) Up to Rupees 25,00,000 5,000 2,500
b) Above Rupees 25,00,000 but up to
Rupees 50,00,000
c) Above Rupees 50,00,000 but up to 10,000 N/A
Rupees 5,00,00,000
d) Above Rupees 5,00,00,000 but up to 15,000 N/A
Rupees 10 crore or more
e) Above Rupees 10 crore 20,000 N/A
(ii) By a company limited by guarantee but not 2,000 N/A
having a share capital

(iii) By a company having a valid license issued 2000 N/A

under section 8 of the Act (Section 8 Company)

(iv) By a foreign company 5,000 N/A

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